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2003 (10) TMI 371

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....the Respondent. [Order per : S.S. Kang, Member (J)]. -  These applications filed by the applicants for waiver of pre-deposit of duty and penalty. 2. Heard both the sides. 3. In this case the demand is confirmed on the ground that the cost of pattern used in the manufacture of steel castings are includible in the assessable value in the steel castings. This proposition of law is not disput....

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